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Financial Terms | |
Book value per share |
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Definition of Book value per shareBook value per shareThe ratio of stockholder equity to the average number of common shares. book value Book Value per ShareThe book value of a company divided by the number of shares
Related Terms:book value and book value per shareGenerally speaking, these terms balance sheetA term often used instead of the more formal and correct Common stock ratiosRatios that are designed to measure the relative claims of stockholders to earnings Market-book ratioMarket price of a share divided by book value per share. Account ValueThe sum of all the interest options in your policy, including interest. Accounting periodThe period of time for which financial statements are produced – see also financial year. ![]() Accumulated ValueAn amount of money invested plus the interest earned on that money. Adjusted Cash Flow Provided by Continuing OperationsCash flow provided by operating Adjusted present value (APV)The net present value analysis of an asset if financed solely by equity American sharesSecurities certificates issued in the U.S. by a transfer agent acting on behalf of the foreign Annual fund operating expensesFor investment companies, the management fee and "other expenses," Annual percentage rate (APR)The periodic rate times the number of periods in a year. For example, a 5% annual percentage rate (APR)Interest rate that is annualized using simple interest. Annual percentage yield (APY)The effective, or true, annual rate of return. The APY is the rate actually Annualized holding period returnThe annual rate of return that when compounded t times, would have ![]() Annuity PeriodThe time between each payment under an annuity. approximated net realizable value at split-off allocationa method of allocating joint cost to joint products using a authorized share capitalMaximum number of shares that the company is permitted to issue, as specified in the firm’s articles of incorporation. Authorized sharesNumber of shares authorized for issuance by a firm's corporate charter. Authorized sharesThe number of shares of stock that the company is legally authorized to sell. Average Amortization PeriodThe average useful life of a company's collective amortizable asset base. Average Collection PeriodAverage number of days necessary to receive cash for the sale of Average collection period, or days' receivablesThe ratio of accounts receivables to sales, or the total BARRA's performance analysis (PERFAN)A method developed by BARRA, a consulting firm in basic earnings per share (EPS)This important ratio equals the net Benefit ValueThe amount of cash payable on a benefit. Bond valueWith respect to convertible bonds, the value the security would have if it were not convertible BookA banker or trader's positions. Bookcash A firm's cash balance as reported in its financial statements. Also called ledger cash. Book-entry securitiesThe Treasury and federal agencies are moving to a book-entry system in which securities are not represented by engraved pieces of paper but are maintained in computerized records at the Book IncomePretax income reported on the income statement. Book inventoryThe amount of money invested in inventory, as per a company’s Book profitThe cumulative book income plus any gain or loss on disposition of the assets on termination of the SAT. book rate of returnAccounting income divided by book value. Book Returnsbook yield is the investment income earned in a year on a portfolio of assets purchased over a number of years and at different interest rates, divided by the book value of those assets. Book runnerThe managing underwriter for a new issue. The book runner maintains the book of securities sold. Book valueA company's book value is its total assets minus intangible assets and liabilities, such as debt. A BOOK VALUEAn asset’s cost basis minus accumulated depreciation. Book ValueThe value of an asset as carried on the balance sheet of a Book valueAn asset’s original cost, less any depreciation that has been subsequently incurred. book valueNet worth of the firm’s assets or liabilities according BOOK VALUE OF COMMON STOCKThe theoretical amount per share that each stockholder would receive if a company’s assets were sold on the balance sheet’s date. book value equals: business-value-added activityan activity that is necessary for the operation of the business but for which a customer would not want to pay CAPITAL IN EXCESS OF PAR VALUEWhat a company collected when it sold stock for more than the par value per share. Capital market imperfections viewThe view that issuing debt is generally valuable but that the firm's Carrying valuebook value. cash flow from operating activities, or cash flow from profitThis equals the cash inflow from sales during the period minus the cash Cash flow from operationsA firm's net cash inflow resulting directly from its regular operations Cash flow per common shareCash flow from operations minus preferred stock dividends, divided by the Cash Flow Provided by Operating ActivitiesWith some exceptions, the cash effects of transactions CASH FLOWS FROM OPERATIONSA section on the cash-flow Stockholders’ equity statement that shows how much cash came into a company and how much went out during the normal course of business. Cash-surrender valueAn amount the insurance company will pay if the policyholder ends a whole life Cash Surrender ValueThis is the amount available to the owner of a life insurance policy upon voluntary termination of the policy before it becomes payable by the death of the life insured. This does not apply to term insurance but only to those policies which have reduced paid up values and cash surrender values. A cash surrender in lieu of death benefit usually has tax implications. Cash Surrender ValueBenefit that entitles a policy owner to an amount of money upon cancellation of a policy. Cash value added (CVA)A method of investment appraisal that calculates the ratio of the net present value of an Commercial paperShort-term unsecured promissory notes issued by a corporation. The maturity of commercial paperShort-term unsecured notes issued by firms. Committee, AIMR Performance Presentation Standards Implementation CommitteeThe Association for Investment Management and Research (AIMR)'s performance Presentation Standards Implementation Common SharesAre equity instruments that take no security against assets, have no fixed terms of repayment and pay no fixed dividends. Compounding periodThe length of the time period (for example, a quarter in the case of quarterly compounding periodthe time between each interest computation Conversion valueAlso called parity value, the value of a convertible security if it is converted immediately. Credit periodThe length of time for which the customer is granted credit. Critical Growth PeriodsTimes in a company's history when growth is essential and without which survival of the business might be in jeopardy. degree of operating leveragea factor that indicates how a percentage change in sales, from the existing or current degree of operating leverage (DOL)percentage change in profits given a 1 percent change in sales. diluted earnings per share (EPS)This measure of earnings per share Direct paperCommercial paper sold directly by the issuer to investors. Discontinued operationA business segment that has been or is planned to be closed or sold off. Discontinued OperationsNet income and the gain or loss on disposal of a business segment whose assets and operations are clearly distinguishable from the other assets and operations of an entity. Discount periodThe period during which a customer can deduct the discount from the net amount of the bill Discounted payback period ruleAn investment decision rule in which the cash flows are discounted at an dispersionthe degree of variability or difference; it is measured Dividends per shareAmount of cash paid to shareholders expressed as dollars per share. Dividends per shareDividends paid for the past 12 months divided by the number of common shares Earnings per ShareA measure of the earnings generated by a company on a per Earnings per share (EPS)EPS, as it is called, is a company's profit divided by its number of outstanding earnings per share (EPS)See basic earnings per share and diluted earnings per share. Earnings per share of common stockHow much profit a company made on each share of common stock this year. Economic Value Added (EVA)Operating profit, adjusted to remove distortions caused by certain accounting rules, less a charge economic value added (EVA)a measure of the extent to which income exceeds the dollar cost of capital; calculated economic value added (EVA)Term used by the consulting firm Stern Stewart for profit remaining after deduction of the cost Euro-commercial paperShort-term notes with maturities up to 360 days that are issued by companies in Evaluation periodThe time interval over which a money manager's performance is evaluated. Exercise valueThe amount of advantage over a current market transaction provided by an in-the-money Exit valueThe value that an asset is expected to have at the time it is sold at a predetermined Expected valueThe weighted average of a probability distribution. Expected ValueThe value of the possible outcomes of a variable weighted by the Expected value of perfect informationThe expected value if the future uncertain outcomes could be known Extended Amortization PeriodAn amortization period that continues beyond a long-lived asset's economic useful life. Extended Amortization PeriodsAmortizing capitalized expenditures over estimated useful lives that are unduly optimistic. Extraordinary positive valueA positive net present value. Face valueSee: Par value. Face ValueThe nominal value of a security. Also called the par value. Face valueThe maturity value of a security. Also known as par value, face valuePayment at the maturity of the bond. Also called par value or maturity value. Face ValueThe payoff value of a bond upon maturity. Also called par value. See principal. Face ValueThe nominal value which appears on the face of a document recording an entitlement, generally an amount of money that has to be repaid on the maturity of a debt instrument. Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |